Reform of the taxation of intellectual property, goodwill and other intangible assets: the next stage
A technical note by the Inland Revenue
This Note builds on the work undertaken since Budget 2000 by the Inland Revenue, together with business, to launch the next stage in the reform of the taxation of intellectual property, goodwill and other intangible assets.
The Note considers firmer options for taking the reform forward, in the light of the responses received. It discusses the scope of the reform, considers how an accounts based reform would work in practice and looks at options for transition to the new regime.
The Note is available to download in Adobe Acrobat PDF (116K), Microsoft Word (119K), Microsoft Word zipped (32K) formats.
To view a PDF file you must have Adobe Acrobat Reader installed on your computer. If you require this material in large print or Braille please contact your local HMRC office, or enquiry centre; for paper material contact your ordering service. To save a file to your hard drive, right click on the link and choose the save option.
We would welcome comments on the discussion in this Technical Note. The deadline is 20 December 2000 but it would be very helpful to have views as soon as they are available.
In accordance with the Inland Revenue's Code of Practice on Consultation, once the outcome of the consultation is announced, we will make available, on request, responses to consultative documents, unless any respondent has asked for her or his comments to be treated as confidential. If you wish the whole of your comments, or your name and address to be treated as confidential, please say so when you return your comments.
We would prefer to have comments via e-mail because this makes it easier to circulate copies quickly. E-mail comments can be sent to Jon Sherman at:
We also welcome hard copy comments. Please send them to:
Jon Sherman
Business Tax Division
Room 312 22
Kingsway
LONDON WC2B 6NR
This Note is Crown copyright but please copy it freely to anyone you think may be interested.
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